The organic sulfur, carbon and nitrogen content of suspended particulate was measured in the Southern and Pacific Oceans during ACE-1. POS, POC and PON concentrations in suspended matter within the upper 150m ranged from 0 (n.d.) to 67.8 nM S, 0.11 to 9.13 uM C and 0.01 to 1.14 uM N. The vertical profiles of POS, POC and PON were very similar with a surface maximum at most stations and a subsurface maximum at a few locations. The POS concentrations were greater in the Southern Ocean than in the Pacific Ocean. The average molar C:N:S ratios were 320:39:1 although the ratios measured covered a very wide range (C/S and N/S ratios in the Southern Ocean waters ranged from 31 to 654 and 2 to 73, respectively). It appears that time scales of C, N and S cycling are quite different in this region.